N.D. Cent. Code § 52-04-02: Rates and base of contributions of wages payable by employer

Each employer shall pay contributions equal to the following percentages of wages payable by the employer with respect to employment:

1.One and eight-tenths percent with respect to employment occurring during the calendar year 1937.

2.Two and seven-tenths percent with respect to employment occurring during the calendar years 1938, 1939, and 1940.